Article Per Year (5 Year)
p-Index From 2021 - 2026
0.835
P-Index
This Author published in this journals
All Journal Akuntansi'45 EKONOMIKA45 Jurnal Riset Akuntansi Soedirman Jurnal Ilmiah ESAI
Rusmianto Rusmianto
Unknown Affiliation
Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Factors Affecting Employment Waiting Period for the Graduates of DIII Accounting of State Polytechnic of Lampung Rusmianto Rusmianto; Damayanti Damayanti; Irawan Irawan
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.942

Abstract

This study is to empirically test the effect of cumulative GPA, English language skills, and gender toward the employment waiting period of the graduates of DIII Accounting of State polytechnic of Lampung. This research was conducted on the batches III to V of graduates of Diploma in Accounting of State Polytechnic of Lampung. A multiple regression model was used to test the hypothesis proposed. The results indicate that Academic ability (GPA ) and English language proficiency give a negative effect on employment waiting period of the graduates, while gender did not affect differently.Keywords : employment waiting period, GPA , English language proficiency : gender
Theoretical Study: Quality of Profit Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.950

Abstract

Quality of profit refers to how far the value of profit of a company can communicate its performance during a period of measurement representatively and reliably (Sivaramakrishnan, 2008). Quality of profit can also be understood as the ability of the profit reported to predict future performance (Yaghoobnezhad, 2012). Some approaches can be used to measure the quality of a profit, such as : discretionary accruals, accrual quality, absolute residual accrual quality, and Value relevance. In addition, there are some factors influencing profit quality namely: state ownership, gender, dividend, corporate characteristics, and corporate governance mechanism.Keywords: profit quality, discretionary accruals, accrual quality
Preliminary Study of Accounting Application at The Micro Small and Medium Enterprises (MSMEs) in Bandar Lampung Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 5 No 1 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i1.1035

Abstract

This study wanted to know how the application of accounting at the micro small and medium enterprises (MSMEs), especially MSMEs in the town of Bandar Lampung as a first step in establishing research and development activities are appropriate at a time when that will come. The variables that will be seen as the application of accounting in MSMEs are: recording system and reporting for financial transactions, knowledge of micro small and medium businesses (MSMEs) on accounting, knowledge of micro small and medium businesses (MSMEs) about the tax, the use of information technology in business, and business decision-making system. The conclusion that can be generated from research that uses 55 micro small medium enterprises (MSMEs) as a sample of the research are: the micro small and medium businesses (MSMEs), most have not been doing the accounting process as a recording system that produces financial reports.  The small micro business medium enterprises (MSMEs) have sufficient knowledge about the concept - general concepts of accounting but does not have sufficient knowledge about accounting process itself.  Most of the small and medium businesses (MSMEs) do not have enough knowledge about taxation. the majority of the perpetrators of small and medium enterprises (MSMEs) are not applying information technology in their business field. Most of the small and medium businesses (MSMEs) make operational decisions with a rational business but still make plans only limited in memory just is not translated in the form of documents.  Keywords: Accounting Aplication, Micro Small and Medium Enterprises
Analisis Model Score (Stimulus, Capability, Collusion, Opportunity, Rationalization dan Ego) Terhadap Korupsi: Studi Pada Pemerintah Provinsi di Indonesia Tahun 2018-2022 Yane Nurhaliezah; Rusmianto Rusmianto; Destia Pentiana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4546

Abstract

Corruption refers to an unlawful act that involves the misuse of authority to benefit an organization while causing harm to the state's economy. This research aims to examine the impact of stimulus, capability, collusion, opportunity, rationalization, and ego on corruption within provincial governments in Indonesia during the 2018-2022 period. The study population consists of all provinces in Indonesia. The sample selection was conducted using the purposive sampling method. Based on this approach, 34 provincial governments met the criteria for inclusion in the study. To test the hypotheses, this research employs IBM SPSS software version 26, utilizing the logistic regression analysis method. The findings indicate that, in part, capability and opportunity positively influence corruption, while rationalization and ego have a negative effect. Meanwhile, stimulus and collusion do not significantly impact corruption.
Pengaruh Perputaran Modal Kerja, Cash Holding, Dan Ukuran Perusahaan Terhadap Profitabilitas: Studi Pada Perusahaan Sektor Teknologi Yang Terdaftar di BEI Periode 2020 – 2022 Dahlia Fatiyana Putri; Anita Kusuma Dewi; Rusmianto Rusmianto
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4581

Abstract

Profitability is one of the key indicators of a company's financial health and performance, reflecting its ability to generate profit through effective management policies, which in this study is measured by the Net Profit Margin (NPM). This research aims to examine the impact of working capital turnover, cash holding, and firm size on profitability. The study population consists of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample selection was carried out using purposive sampling, yielding a sample of 10 companies that met the criteria. The hypothesis testing tool is IBM SPSS Statistics 2022 version 26, utilizing multiple linear regression analysis. The findings indicate that, partially, working capital turnover negatively affects profitability, cash holding has no effect on profitability, and firm size positively affects profitability.
Pengaruh Book Tax Differences, Kepemilikan Manajerial, Dan Leverage Terhadap Persistensi Laba: Studi Perusahaan Property Dan Real Estate di Bei Tahun 2020 – 2023 Meylan Adisti Ridwan Tika; Destia Pentiana; Rusmianto Rusmianto
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4224

Abstract

This study aims to examine the influence of Book tax differences, managerial ownership, and leverage on earnings persistence in companies. Using a quantitative approach with multiple linear regression analysis, this research processes financial statement data to test the relationships between these variables. The findings reveal that Book tax differences and managerial ownership have a negative impact on earnings persistence. This indicates that the greater the disparity between financial accounting and taxation, as well as the higher the proportion of shares owned by managers, the lower the company's earnings sustainability. Meanwhile, leverage does not have a significant effect on earnings persistence, suggesting that a company's debt level does not determine long-term earnings stability. These findings align with agency theory, which highlights conflicts of interest between managers and shareholders, as well as signaling theory, which emphasizes the importance of financial information in assessing a company's performance.
Persepsi Mahasiswa Akuntansi Mengenai Dampak Artificial Intelligence terhadap Profesi Akuntan Restiana Restiana; Depita Anggraini; Rusmianto Rusmianto
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18330

Abstract

This study aims to analyze the influence of knowledge about Artificial Intelligence (AI), awareness of AI, and adaptability skills on accounting students’ perceptions of the impact of AI on the accounting profession. The research employed a quantitative approach using multiple linear regression analysis. The sample size was determined using the Slovin formula with a 10% margin of error, consisting of 100 students from the Tax Accounting and Digital Business Accounting study programs at Lampung State Polytechnic. The results show that, partially, the three independent variables knowledge about AI, awareness of AI, and adaptability skills significantly influence students’ perceptions of the impact of AI on the accounting profession. Simultaneously, these variables also have a significant effect on students’ perceptions. These findings suggest that higher levels of knowledge, awareness, and adaptability among students lead to more positive perceptions of AI’s impact on the accounting profession.
Pengaruh Program Pemutihan Pajak, Razia Kepolisian, Samsat Keliling, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Randi Nanda Khaerudin; Rusmianto Rusmianto; Umarudin Kurniawan
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18379

Abstract

The following discussion intend for find whether the tax amnesty program, police raids, mobile Samsat services, and the quality of tax services have an impact on motor vehicle taxpayers’ compliance in Bandar Lampung City. The population at the following discussion consists of motor vehicle taxpayers in Bandar Lampung City, totaling 1,009,790 individuals. The sample size used on following discussion is 100 motor vehicle taxpayers, selected using the incidental (accidental) sampling method. The following discussion is a quantitative research that applies multiple linear regression analysis. Data obtained by questionnaires using a Likert scale of 1–5 and through interviews. The results from the following discussion it is shown the tax amnesty program also service quality has a positive impact at motor vehicle taxpayer compliance. Meanwhile, police raids also mobile Samsat services has no significant impact at motor vehicle taxpayer compliance in Bandar Lampung City.
Co-Authors Dahlia Fatiyana Putri Damayanti Damayanti Depita Anggraini Destia Pentiana Dewi, Anita Kusuma Irawan Irawan Meylan Adisti Ridwan Tika Randi Nanda Khaerudin Restiana Restiana Umarudin Kurniawan Yane Nurhaliezah